Schlagwörter: holding company (3 gefunden)

1. 29. Juni 2017

   VAT grouping and input VAT deduction for holding companies

   Following decisions of the European Court of Justice and the German Supreme Tax Court the Federal Finance Ministry has issued guidelines on the VAT grouping and the input VAT deduction for holding companies. In a special VAT Newsflash our tax experts take a closer look on the situation as a whole.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT group, holding company, input VAT de ...
2. 09. April 2013

   Non-business entity may be member of VAT group

   The ECJ has upheld Irish legislation allowing a non-business entity, such as a holding company, to be a member of a VAT group.

   Kategorien: From Europe

   Schlagwörter: VAT group, holding company, non-business
3. 25. April 2012

   No input tax deduction on share disposal

   The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT, Share disposal, holding compa ...